We fill out a tax return for UTII according to the new rules

Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353 approved a new form of tax return (hereinafter referred to as the Declaration) for the single tax on imputed income for certain types of activities (UTII). Along with the declaration form, the procedure for filling it out, as well as the format for submitting it in electronic form, was approved.

The currently valid form of declaration for UTII (approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3/13) becomes invalid from the moment of submission of reports for the first quarter of 2015.

Why do you need a checkpoint?

KPP is one of the identification codes by which a specific taxpayer is identified. It is no coincidence that it is requested when filling out declarations and reports, drawing up payment documents, opening a current account, concluding contracts, etc.

If, for example, you look at the simplified taxation system declaration form, you can see that separate cells are intended for checkpoints at the top of each sheet. How do I find out this code and where can I get it?

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How and where to find out

There are two options for searching for a checkpoint of a partner company:

Free. The easiest way to find out the checkpoint of an organization without additional payment is on the official website of the Federal Tax Service nalog.ru. There you need to go to the “Electronic Services” section and select the “Check yourself and counterparty” item. A window will appear in which you must enter the name of the partner or his TIN (depending on what you know). The name must be entered without quotation marks, without indicating the legal form. Despite the lack of payment, the company data here is always up to date.

Paid. There are also paid sites and services where you can find out much more information about partners, such as financial status, founders, partner structure, etc.

• SPARK spark-interfax.ru/Front/Index.aspx is a service that analyzes the financial condition of companies. Before deciding to use this service, you have the opportunity to get a demo version of it or order a presentation of it to your office.
• Kontur.Focus focus.kontur.ru – using this service, any organization can be easily checked. There is also access to a demo version and the opportunity to use the service for a month for a small fee.

Where can I find a checkpoint?

Let us say right away that the checkpoint is assigned only to legal entities; individual entrepreneurs do not need it. And although individual entrepreneurs and organizations fill out the same reporting forms, they indicate their checkpoint only for the company, and entrepreneurs put dashes in the appropriate fields.

This procedure was approved by order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/ [email protected] In accordance with it, the checkpoint is an addition to the identification code of a legal entity. This abbreviation stands for the reason for registration.

The checkpoint along with the Taxpayer Identification Number (TIN) is indicated in the organization’s registration certificate. These two details are written side by side, separated by a fraction. And to identify an individual taxpayer, only the TIN is used.

Sometimes the counterparty, when concluding an agreement, insists that both parties indicate their checkpoint. Then it is necessary to explain that, on the basis of Federal Tax Service order No. ММВ-7-6/ [email protected], this requisite is not assigned to individual entrepreneurs in principle. In the case of an individual entrepreneur, the party to the contract can be identified by the INN and OGRNIP.

The Federal Tax Service answered questions about the transition from UTII in 2021: a detailed review

You can submit a UTII declaration in one of three ways:

• personally or through a representative;
• by mail in a valuable letter with an inventory of the contents;
• via TKS through an electronic document management operator.

When applying in person or when submitting through a representative, the declaration is drawn up in two copies: one - for the Federal Tax Service, the second (with a note from the tax office about acceptance) - for yourself. The representative must have a document confirming his authority .

It is advisable to fill out the declaration through special services or programs that generate machine-readable code . It duplicates all the data from the report. This is especially true if it is submitted during a visit to the Federal Tax Service. Otherwise, you may be faced with a requirement to attach a declaration on digital or other media.

Following the title page, it is advisable to begin filling out Section 2.

Section 1 must be completed last, since it contains the calculation results that are made in Sections 2 and 3.

If a subject is engaged in various activities subject to UTII, he must fill out several sheets of Section 2 according to the number of types of activities.

Section 2 is completed as follows:

• Code of the type of business activity. The code for the type of activity for which Section 2 is being filled out is reflected here:

• Address of the place of business activity . The full address is indicated, including the region code from Appendix No. 6 to the Procedure. An example of filling is shown in the following image.
• OKTMO code . OKTMO of the place in which the activity is carried out.
• Line 040 . Basic profitability from paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation. Profitability is indicated per month (rubles) per unit of physical indicator:

Section 3 calculates the tax taking into account deductions for insurance premiums and for the purchase of cash register equipment (only for individual entrepreneurs).

Important! Employers can reduce tax by no more than 50% through contributions (line 020). An individual entrepreneur without employees can reduce UTII due to insurance premiums paid for themselves and/or deductions for cash registers down to zero.

There are only 5 lines in Section 3:

• Line 005 . Individual entrepreneurs without employees are given code 2, others - code 1.
• Line 010 . The amount of tax calculated in line 110 of Section 2 is reflected. If there are several Sections 2, the indicators in lines 110 are summed up.
• Line 020. The amount of insurance premiums for employees paid in the period, taken to reduce UTII.
• Line 030 . The amount of insurance premiums that an individual entrepreneur paid for himself in the reporting quarter, taken to reduce UTII.
• Line 040 . The amount of expenses for cash register systems that an individual entrepreneur accepts for deduction in the reporting quarter.
• Line 050 . The amount of UTII payable, taking into account the reduction for insurance premiums. Individual entrepreneurs who claim a deduction using CCP calculate this amount taking into account the deduction.

Section 4 is included in the UTII declaration in order to comply with clause 2.2 of Art. 346.32 of the Tax Code of the Russian Federation, according to which individual entrepreneurs on UTII have the right to reduce the amount of tax liabilities by the amount of expenses for the acquisition of cash register equipment (including the acquisition of a fiscal drive and OFD).

When submitting reports for the fourth quarter of 2021, Section 4 is not completed because it is irrelevant.

Liability for late submission of a report is imposed in accordance with paragraph 1 of Article 119 of the Tax Code. Anyone who fails to submit a return on time faces a fine of 5% of the tax amount for each full or partial month of delay. The minimum fine is 1 thousand rubles ; it is usually imposed if the subject paid the tax but did not submit the declaration on time. The maximum fine is 30% of the tax amount.

If an organization does not submit a declaration on time, the Federal Tax Service may block its current account . Such a decision can be made by the head of the tax office or his deputy if the declaration is not received within 10 days after the deadline for submission.

For non-payment of tax, a fine is imposed under Article 120 of the Tax Code of the Russian Federation . If the subject calculates the tax incorrectly, the fine will be 20% of its amount. If he deliberately underestimates the base, the fine will increase to 40% .

What can you find out from the checkpoint?

Considering that entrepreneurs will come across this code of partner organizations more than once in their activities, it is worth understanding what the checkpoint is in the details.

The registration reason code consists of nine characters, by which you can find out the following information:

• the first four characters are the code of the Federal Tax Service, which registered the organization;
• the next two signs indicate the reason for registration. If the signs are from 01 to 50, this indicates that the organization is Russian, and the values ​​from 51 to 99 indicate a foreign company. In addition to numbers, signs can use letters of the Latin alphabet;
• the last three characters are the serial number of registration.

Order No. ММВ-7-6/ [email protected] lists the reasons for registering an organization. The most common of them is the initial registration of a legal entity, during which TIN and OGRN codes are also assigned.

For example, the checkpoint of Sberbank is 773601001. This means that the bank is registered with the 36th Tax Inspectorate of Moscow at the declared legal address. The last three characters (001) show that the organization was registered for the first time and has not changed its location since then.

But an organization can be registered with the Federal Tax Service on the following grounds:

• creation of a separate division, for example, a branch;
• availability of real estate and/or transport;
• change of legal address, which involves a transfer to another inspection.

That is, unlike the TIN of a legal entity, its checkpoint can change in the course of its activities. And if an organization opens branches or registers real estate and transport at a location other than its legal address, then there may be several checkpoint codes.

Another interesting fact is that registration codes for different companies may be the same. After all, if organizations are registered in the same Federal Tax Service, on the same basis and with the same serial number, then their checkpoints are the same.

For example, AVICOM TRADE LLC has the same checkpoint as Sberbank. This limited liability company is also registered with the 36th Federal Tax Service Inspectorate of Moscow and has not changed its legal address since the date of registration.

Thus, to identify a taxpayer - a legal entity, his checkpoint alone is not enough. You need to focus on the partner’s TIN and OGRN. And the registration reason code has only an additional function.

Cancellation of UTII in 2021: which regime to switch to

The imputed income tax system is distinguished by the following:

• its use is possible for certain types of activities, the list of which is given in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation;
• it cannot be applied to activities that require payment of a trade tax;
• its use is available only to taxpayers with a small number of employees (up to 100 people);
• it is chosen voluntarily, can begin and cease to be used in any month of the year, and allows for the possibility of combining with other modes;
• with it you need to register and deregister as a UTII payer;
• payment of UTII by organizations involves replacing the payment of several taxes: profit tax (for legal entities) or personal income tax (for individual entrepreneurs), VAT and property tax (except for that calculated from the cadastral value);
• payment of UTII does not exempt you from paying taxes other than those being replaced and submitting reports on them;
• The procedure for calculating and paying UTII is subject to the uniform rules established by the Tax Code of the Russian Federation, requiring quarterly reporting and quarterly payment of tax.

Find out about the rules for applying UTII in the material “Who can apply UTII (procedure, conditions, nuances)”

There are often situations when, for some reason, the activities of the imputation in the 4th quarter of 2021 are suspended or terminated by the decision of the manager or individual entrepreneur. Is it worth paying UTII for such a period?

To be a payer of imputed tax, you must simultaneously comply with the following two conditions (clauses 1, 2 of Article 346.28 of the Tax Code of the Russian Federation):

• carry out activities that fall under UTII in accordance with the norms of the Tax Code of the Russian Federation and local legislation;
• be registered with the tax authority as a payer of imputed tax.

When an activity is suspended (terminated), the first mandatory condition is actually violated. The taxpayer then ceases to receive income. This situation can be misleading about the need to pay tax. However, it must be paid, since it is possible to terminate activities on UTII only in a certain order, and until the end of this procedure, the UTII payer remains imputed. After all, the tax for him is calculated not on real, but on imputed, i.e., potentially possible income (Articles 346.27, 346.29 of the Tax Code of the Russian Federation).

The procedure for terminating activities on the imputation is not limited to the cessation of receiving income from it. It is also necessary to submit an application to the tax office for deregistration as a UTII payer. And only after deregistration can you stop paying a single tax (Article 346.28 of the Tax Code of the Russian Federation).

Read more about the procedure for deregistering UTII in the material “What is the procedure for deregistering a UTII payer who has ceased activity .

It is with the suspension or termination of the imputed activity that controversial situations considered by the judicial authorities are most often associated.

The Supreme Arbitration Court of the Russian Federation noted that temporary suspension of activities is not a basis for exempting a legal entity (IP) from fulfilling the obligations assigned to it as a payer of UTII and from paying imputed tax (clause 7 of the information letter of the Presidium of the SAC of the Russian Federation dated 03/05/2013 No. 157). This position applies to cases when activities on UTII are suspended (except for cases of termination of activities due to loss of physical indicators).

Thus, organizations and individual entrepreneurs lose the obligation to file a declaration and pay UTII only after deregistration with the tax authorities as taxpayers. In other cases, the obligation to pay remains.

Read about the tax consequences in the event of suspension of an “imputed” activity in the article “Is it legal to demand payment of UTII if the activity was not carried out? ”

The deadline for paying UTII in 2021 is set for the 25th day of the month following the reporting quarter. The last time you need to pay this tax is for the 4th quarter of 2021 - no later than 01/25/2021. Failure to comply with the tax remittance deadline threatens the taxpayer with penalties.

To calculate penalties, use our calculator.

Changing the organization code

As stated above, a situation is possible when the company’s gearbox changes.

This happens in several cases, namely:

• the first assignment of a checkpoint occurs at the time of registration of an enterprise with the Federal Tax Service, along with the receipt of a TIN;
• in the event of a taxpayer enterprise moving to a territory subordinate to another tax authority;
• in case of registration of a separate division/branch of a taxpayer enterprise (each division is registered separately);
• in case of relocation of a branch/division to a territory subordinate to another tax office;
• based on the actual ownership of the company of any real estate or transport.

Also, the new checkpoint is obtained by companies receiving the status of “Largest Taxpayer”.

Reason code for registering a foreign organization

KIO is the same as a checkpoint, only it is assigned to a foreign organization and stands for the code of a foreign organization. KIO has the same purpose as checkpoint, i.e. acts as a supplement to the TIN and occupies numbers from 5 to 9.

The CIO was introduced so that the tax service could keep records of foreign companies operating on the territory of the Russian Federation, so that when any operations are carried out by a branch or division of a non-resident company, the parent company can be immediately identified.

Why does the foreign company itself need a CIO, and what can a non-resident representative office do without a CIO?

• open an account in a bank of the Russian Federation to carry out the activities of its representative office;
• Purchase transport on the territory of the Russian Federation, as well as any kind of real estate;
• carry out any activities on the territory of the Russian Federation through its representative office.

What documents must be submitted to the tax office to register a representative office?

• statutory documents of the parent company and representative office;
• certificate of registration of the parent company;
• a document confirming information about the location of the company;
• a document confirming information about the owners of the company;
• a document confirming information about the director and chief accountant and the parent company and division;
• certificate from the tax office on registration (must be issued no later than 3 months);
• premises rental agreement (for a division, as confirmation of intentions to carry out activities).

In practice, each tax office requires its own package of documents for registering divisions, so we recommend that immediately after the formation of a division you contact the tax office to clarify the full package of documents.

Presentation method

You can submit a UTII declaration in one of three ways:

• personally or through a representative;
• by mail in a valuable letter with an inventory of the contents;
• via TKS through an electronic document management operator.

When applying in person or when submitting through a representative, the declaration is drawn up in two copies: one - for the Federal Tax Service, the second (with a note from the tax office about acceptance) - for yourself. The representative must have a document confirming his authority .

It is advisable to fill out the declaration through special services or programs that generate machine-readable code . It duplicates all the data from the report. This is especially true if it is submitted during a visit to the Federal Tax Service. Otherwise, you may be faced with a requirement to attach a declaration on digital or other media.

Which Federal Tax Service should I report to?

In most cases, you need to submit a report to the Federal Tax Service at the place of business , but there are exceptions. These are types of activities for which it is impossible to determine a specific place, namely:

• motor transport services for the transportation of goods and passengers;
• retail delivery and distribution;
• placement of advertising on transport.

When carrying out such types of activities, organizations report on UTII to the Federal Tax Service at their location , and individual entrepreneurs - at their place of residence .

If a businessman has several points and/or types of activities on UTII, then the declaration is submitted according to the following rules:

1. One type of activity, several objects:
   if all points are located within the same municipality (have one OKTMO), then one UTII declaration is submitted, in which the physical indicators of all points should be summarized;
2. if the points are in different municipalities, several declarations are submitted (according to the number of OKTMO) to the tax authority of each of them without summing up the indicators.
3. Several activities:
   if they are carried out through one object, then one declaration is submitted, in which as many sheets of Radel 2 are filled in as there are types of activities carried out (for each type - a separate sheet);
4. if the activity is carried out in different municipalities, then a separate declaration with the required number of sheets of Section 2 (according to the number of types of activity) is submitted to the Federal Tax Service of each entity.

It is important to understand that there is no zero UTII declaration , since the amount of tax depends on physical indicators (size of retail space, number of employees, etc.) and is not related to the amount of income received.

General taxation system

OSNO is applied by companies and entrepreneurs by default from the moment of state registration, unless the application of one of the special tax regimes is declared.

To switch to the basic taxation system, there are no specific criteria; it is enough to fill out and submit the appropriate application to the territorial Federal Tax Service.

The advantages of OSNO include the absence of restrictions on the use of this taxation system, which cannot be said about special regimes; they, as a rule, have a number of restrictions. In addition, companies on OSNO have the opportunity to receive a VAT deduction. As for the disadvantages, this is, of course, a high tax burden compared to special tax regimes, as well as the need to submit a large number of reports.

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The imputation can be applied to a newly registered enterprise or to an existing one. A company or individual entrepreneur switches to paying a single tax for all activities or for individual areas of business. This type of activity must be on the list of those permitted for UTII. The use of imputation is voluntary.